Geriq Joeden Perilla Sept.29.

2021
BSAIS-1A

Date Accounts Title and Explanation Post Debit Credit

Ref
A.
Dec. 31. Insurance Expense 8,000
Prepaid Insurance 8,000

B.
Dec. 31. Interest Expense 1,750
Interest Payable 1,750

C.
Dec. 31. Depreciation Expense(Delivery Van) 50,000
Accumulated Depreciation(Delivery Van) 50,000

D.
Dec. 31. Unearned Revenue 13,500
Delivery Revenue 13,500

E.
Dec. 31. Supplies Expense 5,650
Supplies 5,650

F.
Dec. 31. Interest Receivable 2,400
Interest Income 2,400
G.
Dec. 31. Lease Expense 26,000
Prepaid Lease 26,000